Policy paper

Double taxation relief: changes to targeted anti-avoidance rule

This tax information and impact note deals with changes to the targeted anti-avoidance rule for Double Taxation Relief.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Double taxation relief: changes to targeted anti-avoidance rule

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Draft clause

PDF, 41 KB, 1 page

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Draft explanatory notes

PDF, 212 KB, 2 pages

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Details

Legislation will be introduced in Finance Bill 2017-18 to modify sections 81 and 87 Taxation (International and Other Provisions) Act 2010.

Published 22 November 2017